for paragraph 6(1) and (2) there were substituted—

“(1)

A filing member must register with HMRC if the filing member or, if the filing member is a member of a group, a member of that group—

(a)

is located in the United Kingdom and

(b)

is a qualifying entity.

(2)

For the purposes of sub-paragraph (1), a qualifying entity becomes a qualifying entity on the first day of the first accounting period it is a qualifying entity (the “trigger day”).”;